General Instructions

The Ohio Department of Taxation grants an automatic six-month extension of time to file until October 15, 2015 if you are filing for a federal extension. You must file for a federal extension to be granted an Ohio extension. Ohio does not have a separate Ohio extension form. Include with your Ohio income tax return a copy of your IRS extension confirmation number or a printed copy of the IRS acknowledgement.

An extension to file your return is not an extension of time to pay your taxes. Note: Except as set forth in the military tax provisions, there is no extension for paying the tax.

Pay your taxes online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me LaterÂ® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos. If you choose this payment method, be sure to keep the confirmation number as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the payment voucher, send a check or money order in the amount of the estimated tax due made payable to Ohio Treasurer of State. Do not attach your payment to the form. Do not send cash. If you are sending only this voucher and payment separately from the return, then mail to: Ohio Department of Taxation PO Box 182131 Columbus, OH 43218-2131

In all cases, interest will be charged from the date the tax should have been paid (April 15, 2015) until the date of payment. The interest rate for 2014 is 3%. In addition, Ohio may assess the following penalties:

A failure to file penalty, the greater of $50 per month up to a maximum of $500, or 5% per month up to a maximum of 50% of the tax, may be charged if you fail to file your Ohio Income Tax Return by the due date, unless the due date is extended by a federal extension.

An interest rate of 3% will apply if you do not pay the full amount of tax by April 15, 2015. However, this penalty may not apply if you obtained a federal extension of time to file and your total payments equal or exceed 90% of your total Ohio Tax.

An additional $50 bad check charge may be imposed against any taxpayer whose taxes are paid with a check that is returned us unpaid by the bank.

Ohio requires that you have filed a federal extension in order to receive an extension to file your Ohio return, even if you do not owe or are expecting a tax refund. When you file your Ohio return, attach a copy of your federal extension form acknowledgement or extension confirmation number to your return.

Tax Extensions

Send a Friend Referral Program: Valid at participating locations. Referred friends must be new customers who receive paid tax preparation at Liberty Tax. Cannot be combined with other offers or used toward past services. One coupon per customer and per return. Other exclusions may apply. Void where prohibited by law. Valid 11/1/2016-10/31/2017.

Liberty Online

Send a Friend: Get $10 for each qualified new-to-Liberty Online customer, and give your Friend a special invitation for 50% off their online tax preparation fees using Liberty Online. Your Friend will receive an invitation with instructions how to redeem their special discount offer. To qualify, your Friend must: (1) Be a new Liberty Online customer; and, (2) Access and file with Liberty Online using the unique link provided by the referrer. Discount is valid only for new Liberty Online customers who accesses using the unique link in their special invitation to file before December 31, 2016. Discount offer valid only for intended recipient, and cannot be combined with any other offer. Terms, conditions, features, availability, pricing, fees, service and support options subject to change without notice.

Liberty Accounting

Free Trial

Free Trial accounts available to new Liberty Accounting Customers. Trial use program is for limited time. At the end of the trial period, you may elect to convert the trial account into a standard account at which time regular [monthly subscription fees or however they charge] will apply. Service is provided “as is” during the trial period.

Liberty Tax School

Liberty Tax Service has been approved by the California Tax Education Council to offer Liberty Tax School (CTEC Course #2097-QE-0001), which fulfills the 60-hour “qualifying education” requirement imposed by the State of California to become a tax preparer. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, toll-free by phone at (877) 850-2883, or on the Internet at www.ctec.org

Licensed by Oregon Higher Education Coordinating Commission (OAR) 715-045-0033(6). Students must pass the Tax Preparer examination given by Oregon Board of Tax Practitioners before preparing tax returns for others.

In Maryland and New York, additional instruction and requirements are necessary to prepare an individual for employment as a Registered Tax Return Preparer.

In Arkansas, Liberty Tax is licensed By the SBPCE State Board.

In Tennessee, students will be offered employment per satisfactory completion.

Liberty does not make any promise, warrant or covenant as to the transferability of any credits earned at Liberty Tax Service. Credits earned at Liberty Tax Service, may not transfer to another educational institution. Credits earned at another educational institution may not be accepted by Liberty Tax Service. You should obtain confirmation that Liberty Tax Service will accept any credits you have earned at another educational institution before you execute an enrollment contract or agreement. You should also contact any educational institutions that you may want to transfer credits earned at Liberty Tax Service, to determine if such institutions will accept credits earned at Liberty Tax Service prior to executing an enrollment contract or agreement. The ability to transfer credits from Liberty Tax Service to another educational institution may be very limited. Your credits may not transfer, and you may have to repeat courses previously taken at Liberty Tax Service if you enroll in another educational institution. You should never assume that credits will transfer to or from any educational institution. It is highly recommended and you are advised to make certain that you know the transfer of credit policy of Liberty Tax Service, and of any other educational institutions you may in the future want to transfer the credits earned at Liberty Tax Service, before you execute an enrollment contract or agreement.

*Enrollment in, or completion of, the Liberty Tax Course is neither an offer nor a guarantee of employment, except as may be required by the state. Additional qualifications may be required. Enrollment restrictions apply. State restrictions may apply and additional training may be required in order to become a tax preparer. Valid at participating locations only.